Better disclosure-how to judge material items on IFRS Financial Statements?

chie mitsui    Chie Mitsui
11 May 2018
Categories: Accounting, Fundamental Analysis, Accounting Policy, Financial Analysis, Equity Investments, Corporate Finance

Country or region: Japan

We have seen cases where information necessary for analysis are not disclosed in the breakdown of operating expenses, and a big number is disclosed, without its breakdown table in the footnote, as accounting item named "other“, in the IFRS financial statements. There is a disclosure option in expenses disclosure in IFRS, ......

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